BSMA

This course examines the area of performance management, a strategic and integrated process that delivers sustained success to organizations by improving the performance of people who work in them and by developing the capabilities of individual contributors and team. Performance management involves both the manager and employee in identifying and describing essential job functions and relating them to the mission and goals of the organization, developing realistic and appropriate performance standards, giving and receiving feedback about performance, writing and communicating constructive performance evaluations and planning education and development opportunities to sustain, improve or build on employee work performance.

This course is an introduction to the concepts, principles, problems, and practices of operations management. Emphasis is on managerial processes for effective operations in both goods-producing and service-rendering organization. Topics include operations strategy, process design, capacity planning, facilities location and design, forecasting, production scheduling, inventory control, quality assurance, and project management. The topics are integrated using a systems model of the operations of an organization

This course introduces the key concepts, tools and principles of strategy formulation and competitive analysis. It concerned with managerial decisions and actions that affect the performance and survival of business enterprise. The course is focused on the information, analyses, organizational processes, and skills and business judgement managers must use to devise strategies, position their businesses, define firm boundaries and maximize long term profits in the face of uncertainty and competition

The knowledge of the regulatory framework controlling business transactions, business organizations/associations, and business laws, including their legal implications, is covered in this subject. Candidates should be informed of and understand the relevant legal standards, broad principles, concepts, and guiding philosophy of the rules regulating trade and business.

This course involves an intensive study of the business and transfer tax system including the estate tax, gift tax, and transfer tax, the relationship between these three donative transfer taxes, and between the transfer taxes and the income tax. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support will be explored. The Expanded Value-Added Tax and percentages taxes are also discussed.

This course involves an intensive study of the business and transfer tax system including the estate tax, gift tax, and transfer tax, the relationship between these three donative transfer taxes, and between the transfer taxes and the income tax. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support will be explored. The Expanded Value-Added Tax and percentages taxes are also discussed.

This course covers the complex modern industrial organizations within which the various facets of decision-making and controlling operations take place. It aims to identify, apply, and analyze the effect of the following concepts and techniques in the planning, control and decision making of business entities: standard costing and variance analysis; variable and absorption costing; activity-based costing and activity-based management; strategic cost management, relevant cost and differential analysis. Strategic Cost Management introduces students to the concepts and techniques available to assist managers in planning and controlling organizational activities. It deals in depth with the process of identifying, measuring, analyzing, interpreting and communicating information to managers in pursuit of the organizations goals. This subject takes students beyond the simple context to a far more complex level and provides the technical competence necessary for students to understand the role of cost information in organizations. Cost management concepts and tools for decision making will also be given emphasis as well as the concepts and techniques necessary for control and strategic performance measurement.

This course is an introduction to the concepts, principles, problems, and practices of operations management. Emphasis is on managerial processes for effective operations in both goods-producing and service-rendering organization. Topics include operations strategy, process design, capacity planning, facilities location and design, forecasting, production scheduling, inventory control, quality assurance, and project management. The topics are integrated using a systems model of the operations of an organization

This course is an in-depth study of income taxation which primarily addresses the the needs of students to have essential knowledge on the concepts and application of income tax principles in the Philippines. The objective of this course is to help students to develop an adequate understanding on basic principles and rules of the income tax system in the Philippines as they apply to individuals, partnerships and corporations. It covers an overview of national tax system, and the income taxation of employees and businesses. It provides the students with knowledge of fundamental principles of taxation, taxation for individuals, co-ownership, estates, trusts and partnerships and corporations. It also covers the study of fringe benefit taxes, gross income and inclusions and exclusions from the gross income. This course intends to help students apply tax laws in real-lif e situations.